United States v. Halle Bros.

Certain jig-saw puzzles, consisting of 100 pieces each, were imported at the port of Cleveland, Ohio, and were classified bv the collector as *282tpys under the following portion of paragraph 1513 of the Tariff Act of 1930:

Par. 1513. * * * all other toys, and parts of toys, not specially provided for, 70 per centum ad valorem. As used in this paragraph the term “toy ” means an article chiefly used for the amusement of children, whether or not also suitable for physical exercise or for mental development.

The protest of the importer claimed the goods to be dutiable under paragraph 412 of said act…